INCOME TAXES (Details) - USD ($) |
3 Months Ended | 12 Months Ended | 15 Months Ended | |
|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
Dec. 31, 2025 |
Mar. 31, 2026 |
|
| INCOME TAXES | ||||
| Provision for income taxes | $ 0 | $ 0 | ||
| Net operating loss carry forwards | $ 72,531 | $ 67,331 | 72,531 | |
| Percentage of limitation on use of operating loss carry forwards | 80.00% | |||
| Valuation allowance | $ 1,456 | 0 | ||
| Reconciliation of the statutory income tax rates and the effective tax rate | ||||
| Statutory U.S. federal rate | 21.00% | 21.00% | ||
| State income tax, net of federal benefit | 7.00% | 7.00% | ||
| Valuation allowance | (28.00%) | (28.00%) | ||
| Provision for income taxes | 0.00% | 0.00% | ||
| Unrecognized tax benefits | $ 0 | 0 | 0 | |
| Uncertain tax position in accrued interest or penalties | $ 0 | $ 0 | $ 0 | |
| X | ||||||||||
- Definition Percentage of limitations on the use of operating loss carryforwards available to reduce future taxable income. No definition available.
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| X | ||||||||||
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of unrecognized tax benefits. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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